Regulatory Cash Basis Financial Statements
(commonly referred to as “AOS basis”)
Financial statements prepared to comply with the basis of accounting prescribed by the Auditor of State in accordance with the financial reporting provisions of Ohio Revised Code 117.38 and Ohio Administrative Code 117-2-03(D).
The Auditor of State’s Office provides the templates below as a foundation for entities which report using the Auditor of State’s Regulatory framework. Auditees and/or Independent Public Accountants (IPAs) should tailor these templates to align with entity activity and ensure note disclosures, etc. include the most recent information available for the period(s) being reported.